SARS published Notice 295 in Government Gazette No. 38666 on the 31st of March 2015.
This Notice sets out the addresses at which a document, notice or request is to be delivered or made for purposes of rule 2(c)(ii) and rule 3(1) read together with rule2(c)(iii) of the rules promulgated under section 103.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.